WVC 11 - 8 - 13
§11-8-13. Certification of levy order to tax commissioner and
county superintendent; reports by superintendent of
levies; extension and collection of levies.

Within three days after the board of education has laid the
levies, the secretary of the board shall forward to the county
superintendent and to the tax commissioner certified copies of the
orders laying levies and the rate of levy upon each class. Within
three days thereafter the county superintendent shall report the
rate of levy for each of the various classes and the total value of
real, personal, and public utility property in each class in every
district to the clerk of the county court, the assessor, the state
superintendent and the auditor. The proper county officers shall
then extend on the property books the amount of taxes levied. The
sheriff shall collect and account for the taxes as required by law.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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